Ziegler Inc. has decided to use the high-low method to estimate the total cost and the fixed and variable cost components of the total cost. The data for various levels of production are as follows: This information has been collected in the Microsof Excel Online file. Open the spreadsheet, perform the required analysis, and input your answers in the questions below Open spreadsheet a. Determine the variabie cost per unit and the totai foxed cost. Round your answer for variable cost to the nearest cent. Round your answer for total fixed costs to the nearest dollac. Variable cost: per unit Total fixed cost: b. Based on part (a), estimate tha tatal cost for 77,000 units of production. Flound your answer to the nearest dollar. Total cost for 77,000 units